Document and Entity Information

Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2018	May 01, 2018
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2018
Entity Registrant Name	COMMUNICATIONS SYSTEMS INC
Entity Central Index Key	0000022701
Current Fiscal Year End Date	--12-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		9,128,856

Condensed Consolidated Balance Sheets

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2018	Dec. 31, 2017
CURRENT ASSETS:
Cash and cash equivalents	$ 11,592,110	$ 12,453,663
Investments	6,018,503	5,540,744
Trade accounts receivable, less allowance for doubtful accounts of $93,000 and $106,000, respectively	11,761,183	12,183,217
Inventories	14,229,052	13,984,428
Prepaid income taxes	441,770	493,834
Other current assets	1,407,051	810,532
TOTAL CURRENT ASSETS	45,449,669	45,466,418
PROPERTY, PLANT AND EQUIPMENT, net	12,233,152	12,624,730
OTHER ASSETS:
Deferred income taxes	38,136	38,136
Other assets, net	14,557	16,977
TOTAL OTHER ASSETS	52,693	55,113
TOTAL ASSETS	57,735,514	58,146,261
CURRENT LIABILITIES:
Accounts payable	4,965,069	4,554,683
Accrued compensation and benefits	2,230,356	2,422,083
Other accrued liabilities	2,651,922	1,586,473
Dividends payable	371,545	397,151
TOTAL CURRENT LIABILITIES	10,218,892	8,960,390
LONG TERM LIABILITIES:
Long-term compensation plans	26,928	11,079
Uncertain tax positions	4,473	4,065
TOTAL LONG-TERM LIABILITIES	31,401	15,144
COMMITMENTS AND CONTINGENCIES (Footnote 8)
STOCKHOLDERS' EQUITY
Preferred stock, par value $1.00 per share; 3,000,000 shares authorized; none issued
Common stock, par value $.05 per share; 30,000,000 shares authorized; 9,122,986 and 8,973,708 shares issued and outstanding, respectively	456,149	448,685
Additional paid-in capital	42,501,770	42,006,750
Retained earnings	5,113,019	7,328,671
Accumulated other comprehensive loss	(585,717)	(613,379)
TOTAL STOCKHOLDERS' EQUITY	47,485,221	49,170,727
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 57,735,514	$ 58,146,261

Condensed Consolidated Balance Sheets (Parenthetical)

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Condensed Consolidated Balance Sheets [Abstract]
Trade accounts receivable, allowance for doubtful accounts	$ 93	$ 106
Preferred stock, par value	$ 1.00	$ 1.00
Preferred stock, shares authorized	3,000,000	3,000,000
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.05	$ 0.05
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	9,122,986	8,973,708
Common stock, shares outstanding	9,122,986	8,973,708

Condensed Consolidated Statements of Loss and Comprehensive Loss

Condensed Consolidated Statements of Loss and Comprehensive Loss - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Condensed Consolidated Statements of Loss and Comprehensive Loss [Abstract]
Sales	$ 16,773,685	$ 20,800,079
Cost of sales	11,595,066	14,835,014
Gross profit	5,178,619	5,965,065
Operating expenses:
Selling, general and administrative expenses	7,152,840	7,037,255
Restructuring expense	0	387,638
Total operating expenses	7,152,840	7,424,893
Operating loss	(1,974,221)	(1,459,828)
Other income (expenses):
Investment and other income	104,121	41,686
Gain (Loss) on sale of assets	27,531	(17,800)
Interest and other expense	(9,706)	(9,559)
Other income, net	121,946	14,327
Loss from operations before income taxes	(1,852,275)	(1,445,501)
Income tax expense	7,570	70,011
Net loss	(1,859,845)	(1,515,512)
Other comprehensive income (loss), net of tax:
Unrealized loss on available-for-sale securities	(6,432)	(1,784)
Foreign currency translation adjustment	34,094	(4,988)
Total other comprehensive income (loss)	27,662	(6,772)
Comprehensive loss	$ (1,832,183)	$ (1,522,284)
Basic net loss per share:	$ (0.21)	$ (0.17)
Diluted net loss per share:	$ (0.21)	$ (0.17)
Weighted Average Basic Shares Outstanding	9,000,185	8,894,195
Weighted Average Dilutive Shares Outstanding	9,000,185	8,894,195
Dividends declared per share	$ 0.04	$ 0.04

Condensed Consolidated Statements of Changes in Stockholders' Equity

Condensed Consolidated Statements of Changes in Stockholders' Equity - 3 months ended Mar. 31, 2018 - USD ($)	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Total
December 31, 2017 at Dec. 31, 2017	$ 448,685	$ 42,006,750	$ 7,328,671	$ (613,379)	$ 49,170,727
BALANCE, Shares at Dec. 31, 2017	8,973,708
Net loss			(1,859,845)		(1,859,845)
Issuance of common stock under Employee Stock Purchase Plan	$ 398	27,922			28,320
Issuance of common stock under Employee Stock Purchase Plan, Shares	7,955
Issuance of common stock to Employee Stock Ownership Plan	$ 5,982	419,908			425,890
Issuance of common stock to Employee Stock Ownership Plan, Shares	119,632
Issuance of common stock under Executive Stock Plan	$ 1,485				1,485
Issuance of common stock under Executive Stock Plan, Shares	29,708
Share based compensation		84,577			84,577
Other share retirements	$ (401)	(37,387)	9,325		(28,463)
Other share retirements, Shares	(8,017)
Shareholder dividends			(365,132)		(365,132)
Other comprehensive income				27,662	27,662
March 31, 2018 at Mar. 31, 2018	$ 456,149	$ 42,501,770	$ 5,113,019	$ (585,717)	$ 47,485,221
BALANCE, Shares at Mar. 31, 2018	9,122,986

Condensed Consolidated Statements of Cash Flows

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,859,845)	$ (1,515,512)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	631,512	873,357
Share based compensation	84,577	93,018
Deferred taxes		9,415
Loss/(gain) on sale of assets	(27,531)	17,800
Changes in assets and liabilities:
Trade accounts receivables	427,806	780,483
Inventories	(218,697)	2,301,681
Prepaid income taxes	52,064	33,794
Other assets, net	(591,025)	1,004
Accounts payable	433,148	(1,396,445)
Accrued compensation and benefits	249,526	674,910
Other accrued liabilities	1,057,571	(181,336)
Income taxes payable	408	2,045
Net cash provided by operating activities	239,514	1,694,214
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(263,867)	(38,082)
Purchases of investments	(3,488,793)
Proceeds from the sale of property, plant and equipment	29,013
Proceeds from the sale of investments	3,004,602	3,435,154
Net cash (used in) provided by investing activities	(719,045)	3,397,072
CASH FLOWS FROM FINANCING ACTIVITIES:
Cash dividends paid	(390,738)	(368,388)
Proceeds from issuance of common stock, net of shares withheld	1,342	21,999
Net cash used in financing activities	(389,396)	(346,389)
EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH	7,374	(16,910)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(861,553)	4,727,987
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	12,453,663	10,443,274
CASH AND CASH EQUIVALENTS AT END OF PERIOD	11,592,110	15,171,261
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Income taxes (refunded) paid	(44,902)	24,739
Interest paid	9,382	9,448
Dividends declared not paid	371,545	$ 398,467
Capital expenditures in accounts payable	$ 61,304

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2018

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of Business

Communications Systems, Inc. (herein collectively referred to as “CSI,” “our,” “we” or the “Company”) is a Minnesota corporation organized in 1969 that operates directly and through its subsidiaries located in the United States (U.S.) and the United Kingdom (U.K.). CSI is principally engaged through its Suttle, Inc. (“Suttle”) subsidiary and business unit in the manufacture and sale of connectivity infrastructure products for broadband and voice communications, and through its Transition Networks, Inc. (“Transition Networks” or “Transition”) subsidiary and business unit in the manufacture and sale of core media conversion products, Ethernet switches, and other connectivity and data transmission products. Through its JDL Technologies, Inc. (“JDL Technologies” or “JDL”) business unit, CSI provides technology solutions including virtualization, managed services, wired and wireless network design and implementation, and hybrid cloud infrastructure and deployment. Through its Net2Edge Limited (“Net2Edge”) U.K.-based business unit, the Company develops, manufactures and sells products that enable telecommunications carriers to connect legacy networks to high-speed services.

The Company classifies its businesses into four segments corresponding to the Suttle, Transition Networks, JDL Technologies and Net2Edge business units. Non-allocated general and administrative expenses are separately accounted for as “Other” in the Company’s segment reporting. Intersegment revenues are eliminated upon consolidation.

Financial Statement Presentation

The condensed consolidated balance sheets and condensed consolidated statement of changes in stockholders’ equity as of March 31, 2018 and the related condensed consolidated statements of loss and comprehensive loss, and the condensed consolidated statements of cash flows for the periods ended March 31, 2018 and 2017 have been prepared by Company management. In the opinion of management, all adjustments (which include only normal recurring adjustments, except where noted) necessary to present fairly the financial position, results of operations, and cash flows at March 31, 2018 and 2017 and for the periods then ended have been made.

Certain information and footnote disclosures normally included in consolidated financial statements prepared in accordance with generally accepted accounting principles in the United States of America have been condensed or omitted. We recommend these condensed consolidated financial statements be read in conjunction with the financial statements and notes thereto included in the Company’s December 31, 2017 Annual Report to Shareholders on Form 10-K. The results of operations for the period ended March 31, 2018 are not necessarily indicative of operating results for the entire year.

The presentation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and disclosure of contingent assets and liabilities at the balance sheet date, and the reported amounts of revenues and expenses during the reporting period. The estimates and assumptions used in the accompanying condensed consolidated financial statements are based upon management’s evaluation of the relevant facts and circumstances as of the time of the financial statements. Actual results could differ from those estimates.

Except to the extent updated or described below, the significant accounting policies set forth in Note 1 to the consolidated financial statements in the Company's Annual Report on Form 10-K for the year ended December 31, 2017, appropriately represent, in all material respects, the current status of accounting policies, and are incorporated herein by reference.

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, net of tax, are as follows:




	Foreign Currency Translation		Unrealized (loss)/gain on securities		Accumulated Other Comprehensive Loss
December 31, 2017	$	(625,000)	$	12,000	$	(613,000)

Net current period change		33,000		(6,000)		27,000

March 31, 2018	$	(592,000)	$	6,000	$	(586,000)

Summary of Significant Accounting Policies (Policy)

3 Months Ended

Mar. 31, 2018

Summary of Significant Accounting Policies [Abstract]

Description of Business

Financial Statement Presentation

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss, net of tax, are as follows:




	Foreign Currency Translation		Unrealized (loss)/gain on securities		Accumulated Other Comprehensive Loss
December 31, 2017	$	(625,000)	$	12,000	$	(613,000)

Net current period change		33,000		(6,000)		27,000

March 31, 2018	$	(592,000)	$	6,000	$	(586,000)

Summary of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2018

Summary of Significant Accounting Policies [Abstract]

Components of Accumulated Other Comprehensive Loss




	Foreign Currency Translation		Unrealized (loss)/gain on securities		Accumulated Other Comprehensive Loss
December 31, 2017	$	(625,000)	$	12,000	$	(613,000)

Net current period change		33,000		(6,000)		27,000

March 31, 2018	$	(592,000)	$	6,000	$	(586,000)

Summary Of Significant Accounting Policies (Narrative) (Details)

Summary Of Significant Accounting Policies (Narrative) (Details)	3 Months Ended
	Mar. 31, 2018 segment
Summary of Significant Accounting Policies [Abstract]
Number of segments	4

Summary of Significant Accounting Policies (Components of Accumulated Other Comprehensive Loss) (Details)

Summary of Significant Accounting Policies (Components of Accumulated Other Comprehensive Loss) (Details)	3 Months Ended
	Mar. 31, 2018 USD ($)
Accumulated Other Comprehensive Income (Loss) [Line Items]
December 31, 2017	$ 49,170,727
March 31, 2018	47,485,221
Foreign Currency Translation [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
December 31, 2017	(625,000)
Net current period change	33,000
March 31, 2018	(592,000)
Unrealized (Loss)/Gain On Securities [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
December 31, 2017	12,000
Net current period change	(6,000)
March 31, 2018	6,000
Accumulated Other Comprehensive Income (Loss) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
December 31, 2017	(613,379)
Net current period change	27,000
March 31, 2018	$ (585,717)

Revenue Recognition

3 Months Ended

Mar. 31, 2018

Revenue Recognition [Abstract]

Revenue Recognition

NOTE 2 – REVENUE RECOGNITION

The Company adopted ASC 606 on January 1, 2018 using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for 2018 reflect the application of ASC 606 guidance while the reported results for 2017 were prepared under the guidance of ASC 605, Revenue Recognition (ASC 605), which is also referred to herein as "legacy GAAP" or the "previous guidance". The adoption of ASC 606 represents a change in accounting principle that will more closely align revenue recognition with the delivery of the Company's goods and services and will provide financial statement readers with enhanced disclosures. In accordance with ASC 606, revenue is recognized when a customer obtains control of promised goods or services. The amount of revenue recognized reflects the consideration to which the Company expects to be entitled to receive in exchange for these goods or services.

Suttle, Inc. & Transition Networks

The Company’s Suttle business unit manufactures and markets a broad range of products that support broadband and telephone service under the Suttle brand name in the United States and internationally. Suttle markets its outside plant and premise distribution products globally to telecommunications companies, service providers, residential builders, and low-voltage installers through distributors and the Company’s sales staff. Suttle’s customers include telephone, CATV, internet service providers, distributors, and enterprise networks.

The Company’s Transition Networks business unit sells media converter devices, NIDs, Ethernet switches and other connectivity products that make it possible to transmit telecommunications signals across networks and between systems using various types of media. Transition sells its products through distributors, resellers, integrators, and OEMs.

The Company has determined that the performance obligation for its Suttle and Transition Networks divisions is the Company’s connectivity infrastructure and data transmission products. To determine when revenue should be recognized, it is important to determine when the transfer of control has occurred. The Company has determined that control transfers for these products upon shipment or delivery to the customer, in accordance with the agreed upon shipping terms. As such, the timing of revenue recognition occurs at a specific point in time.

JDL Technologies, Inc.

The Company’s JDL Technologies, Inc. division is a managed service provider and a value-added reseller supplying IT solutions focused on IT service and support management; network design, deployment and integration; cloud, hosted and virtualized services; and network operations center management. Major technology solutions include networking, virtualization, cloud and infrastructure services, most of which are available under JDL managed service contracts.

The Company has determined that the following performance obligations identified in its JDL Technologies, Inc. division are transferred over time: managed services and professional services (time and materials (“T&M”) & fixed price). The division’s managed services performance obligation is a bundled solution, a series of distinct services that are substantially the same and that have the same pattern of transfer to the customer and are recognized evenly over the term of the contract. T&M professional services arrangements are measured over time with an input method based on hours expended towards satisfying this performance obligation. Fixed price professional service arrangements under a relatively longer-term service will also be measured over time with an input method based on hours expended.

The Company has also identified the following performance obligations within its JDL Technologies division that are recognized at a point in time which include resale of third-party hardware and software, installation, arranging for another party to transfer services to the customer, and certain professional services. The resale of third-party hardware and software is recognized at a point in time, when the goods are shipped or delivered to the customer’s location, in accordance with the shipping terms. Installation services are recognized at a point in time when the services are completed. The service the Company provides to arrange for another party to transfer services to the customer is satisfied at a point in time as the Company has transferred control upon the service first being made available to the customer by the third party vendor, which are required to be presented on a net basis. Depending on the nature of the service, certain professional services transfer control at a point in time. The Company evaluates these circumstances on a case by case basis to determine if revenue should be recognized over time or at a point in time.

Net2Edge Limited

The Company’s Net2Edge Limited division manufactures and markets Ethernet based network access devices. The Company principally sells its products through approved partners and integrators outside the United States. The Company has determined that the performance obligation in the Net2Edge division is its connectivity infrastructure and data transmission products that are recognized at a point in time.

Significant Judgments

In order to determine the transaction price, the Company estimates the amount of variable consideration at the outset of the contract, depending on the facts and circumstances relative to the contract. The Company may provide credits or incentives to its customers, which are accounted for as either variable consideration or consideration payable to the customer. The Company estimates product returns based on historical return rates. The Company constrains (reduces) the estimates of variable consideration such that it is probable that a significant revenue reversal of previously recognized revenue will not occur throughout the life of the contract. When determining if variable consideration should be constrained, management considers whether there are factors outside the Company’s control that could result in a significant reversal of revenue. In making these assessments, the Company considers the likelihood and magnitude of a potential reversal of revenue. The Company will assess if any incentives it offers to its customer is a consideration payable. The Company accounts for consideration payable to a customer as a reduction of the transaction price, and therefore, of revenue. For contracts with more than one performance obligation, the consideration is allocated between separate products and services based on their stand-alone selling prices. Judgment is required to determine standalone selling prices for each distinct performance obligation. The Company generally determines standalone selling prices based on the actual prices charged to customers and has an established range of amounts that fall within stand-alone selling price for its distinct performance obligations. The Company evaluates this range quarterly.

Costs to Obtain or Fulfill a Contract

In addition to the new revenue recognition guidance, ASC 340-40 was added to provide guidance on the accounting for certain costs to obtain and fulfill contracts (or, in some cases, an anticipated contract) with a customer. ASC 340-40 is applicable only to incremental contract costs, those that an entity would not have incurred if the contract had not been obtained, and requires the capitalization of such costs as well as provides guidance on the amortization and impairment considerations. The Company elects the practical expedient and expenses certain costs to obtain contracts when applicable. There were no material costs to obtain a contract in the quarter ended March 31, 2018.

Financial Statement Impact of Adopting ASC 606

The Company adopted ASC 606 using the modified retrospective method. The cumulative effect of applying the new guidance to all contracts with customers that were not completed as of January 1, 2018 would require an adjustment to the opening balance of retained earnings as of the adoption date. As a result of applying the modified retrospective method to adopt the new revenue guidance, the Company determined that there were no significant adjustments to be made to its consolidated balance sheet as of January 1, 2018.

Impact of New Revenue Guidance on Financial Statement Line Items

The following table compares the reported condensed consolidated balance sheet, statement of loss and comprehensive loss and cash flows, as of and for the three months ended March 31, 2018, to the pro-forma amounts had the previous guidance been in effect:



		As of March 31, 2018
		As Reported		Balances without adoption of ASC 606		Effect of Change Higher/(Lower)

Trade accounts receivable	$	11,761,000	$	10,766,000	$	995,000
Inventories		14,229,000		14,738,000		(509,000)
Other current assets		1,407,000		898,000		509,000
Other accrued liabilities		2,652,000		1,657,000		995,000



		Three Months Ended March 31, 2018
		As Reported		Balances without adoption of ASC 606		Effect of Change Higher/(Lower)

Revenue	$	16,774,000	$	16,899,000	$	(125,000)
Gross Profit		5,179,000		5,304,000		(125,000)
Selling, general and administrative expenses		7,153,000		7,278,000		(125,000)
Operating Loss		(1,974,000)		(1,974,000)		-

Transaction Price Allocated to Future Performance Obligations

In order to determine the allocation of the transaction price and amounts allocated to the performance obligations, the Company first determined the standalone selling price for each distinct performance obligations in the contract in order to determine the allocations of the transaction price in proportion to the standalone selling price for each performance obligation in the contract in accordance with ASC 606-10-32-31 and 32-33. Judgment is required to determine standalone selling price for each distinct performance obligation. The Company generally determines standalone selling prices based on the actual prices charged to customers and has an established range of amounts that fall within stand-alone selling price for its distinct performance obligations. The Company will evaluate this range quarterly.

Practical Expedients and Exemptions

The Company adopted various practical expedients and policy elections related to the accounting for significant finance components, sales taxes, shipping and handling, costs to obtain a contract and immaterial promised goods or services, which will mitigate certain impacts of adopting this new standard. The practical expedient to disclose the unfulfilled performance obligations was not made as they are expected to be fulfilled within one year.

Disaggregation of revenue

Revenues are recognized when control of the promised goods or services is transferred to our customers, in an amount that best reflects the consideration we expect to be entitled to in exchange for those goods or services. In accordance with ASC 606-10-50-5, the following tables present how we disaggregate our revenues, which is different for each segment.

For Suttle, we analyze revenues by product and customer group, which is as follows for the three months ended March 31, 2018 and 2017:



	Suttle Sales by Product Group
		2018		2017
Structured cabling and connecting system products	$	6,573,000	$	7,745,000
DSL and other products		400,000		1,027,000
	$	6,973,000	$	8,772,000



	Suttle Sales by Customer Group
		2018		2017
Communication service providers	$	5,947,000	$	8,015,000
International		580,000		124,000
Distributors		446,000		633,000
	$	6,973,000	$	8,772,000

For Transition Networks, we analyze revenue by region and product group, which is as follows for the three months ended March 31, 2018 and 2017:



	Transition Networks Sales by Region
		2018		2017
North America	$	7,641,000	$	7,071,000
Rest of World		975,000		1,445,000
Europe, Middle East, Africa ("EMEA")		537,000		488,000
	$	9,153,000	$	9,004,000



	Transition Networks Sales by Product Group
		2018		2017
Media converters	$	5,184,000	$	5,484,000
Ethernet switches and adapters		2,260,000		1,679,000
Other products		1,709,000		1,841,000
	$	9,153,000	$	9,004,000

For JDL, we analyze revenue by customer group, which is as follows for the three months ended March 31, 2018 and 2017:



	JDL Revenue by Customer Group
		2018		2017
Education	$	109,000	$	2,063,000
Healthcare and commercial clients		601,000		801,000
	$	710,000	$	2,864,000

The Company does not currently analyze revenue for Net2Edge on a disaggregated basis. Revenues from Net2Edge were $165,000 and $357,000 for the three months ended March 31, 2018 and 2017, respectively.

Contract Balances

The Company does not have material costs to obtain a contract or material contract liabilities.

Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2018

Revenue Recognition [Abstract]

Schedule of Impact from Initial Application Period Cumulative Effect Transition


		As of March 31, 2018
		As Reported		Balances without adoption of ASC 606		Effect of Change Higher/(Lower)

Trade accounts receivable	$	11,761,000	$	10,766,000	$	995,000
Inventories		14,229,000		14,738,000		(509,000)
Other current assets		1,407,000		898,000		509,000
Other accrued liabilities		2,652,000		1,657,000		995,000



		Three Months Ended March 31, 2018
		As Reported		Balances without adoption of ASC 606		Effect of Change Higher/(Lower)

Revenue	$	16,774,000	$	16,899,000	$	(125,000)
Gross Profit		5,179,000		5,304,000		(125,000)
Selling, general and administrative expenses		7,153,000		7,278,000		(125,000)
Operating Loss		(1,974,000)		(1,974,000)		-

Schedule of Disaggregation of Revenues

For Suttle, we analyze revenues by product and customer group, which is as follows for the three months ended March 31, 2018 and 2017:



	Suttle Sales by Product Group
		2018		2017
Structured cabling and connecting system products	$	6,573,000	$	7,745,000
DSL and other products		400,000		1,027,000
	$	6,973,000	$	8,772,000



	Suttle Sales by Customer Group
		2018		2017
Communication service providers	$	5,947,000	$	8,015,000
International		580,000		124,000
Distributors		446,000		633,000
	$	6,973,000	$	8,772,000

For Transition Networks, we analyze revenue by region and product group, which is as follows for the three months ended March 31, 2018 and 2017:



	Transition Networks Sales by Region
		2018		2017
North America	$	7,641,000	$	7,071,000
Rest of World		975,000		1,445,000
Europe, Middle East, Africa ("EMEA")		537,000		488,000
	$	9,153,000	$	9,004,000



	Transition Networks Sales by Product Group
		2018		2017
Media converters	$	5,184,000	$	5,484,000
Ethernet switches and adapters		2,260,000		1,679,000
Other products		1,709,000		1,841,000
	$	9,153,000	$	9,004,000

For JDL, we analyze revenue by customer group, which is as follows for the three months ended March 31, 2018 and 2017:



	JDL Revenue by Customer Group
		2018		2017
Education	$	109,000	$	2,063,000
Healthcare and commercial clients		601,000		801,000
	$	710,000	$	2,864,000

Revenue Recognition (Narrative) (Details)

Revenue Recognition (Narrative) (Details) - USD ($)	3 Months Ended
Revenue Recognition (Narrative) (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Sales	$ 16,773,685	$ 20,800,079
Net2Edge [Member]
Segment Reporting Information [Line Items]
Sales	$ 165,000	$ 357,000

Revenue Recognition (Schedule of Impact from Initial Application Period Cumulative Effect Transition) (Details)

Revenue Recognition (Schedule of Impact from Initial Application Period Cumulative Effect Transition) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Trade accounts receivable	$ 11,761,183		$ 12,183,217
Inventories	14,229,052		13,984,428
Other current assets	1,407,051		810,532
Other accrued liabilities	2,651,922		$ 1,586,473
Revenues	16,773,685	$ 20,800,079
Gross profit	5,178,619	5,965,065
Selling, general and administrative expenses	7,152,840	7,037,255
Operating loss	(1,974,221)	$ (1,459,828)
Balances without adoption of ASC 606 [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Trade accounts receivable	10,766,000
Inventories	14,738,000
Other current assets	898,000
Other accrued liabilities	1,657,000
Revenues	16,899,000
Gross profit	5,304,000
Selling, general and administrative expenses	7,278,000
Operating loss	(1,974,000)
Accounting Standards Update 2014-09 [Member] \| Effect of ChangeHigher/(Lower) [Member]
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Trade accounts receivable	995,000
Inventories	(509,000)
Other current assets	509,000
Other accrued liabilities	995,000
Revenues	(125,000)
Gross profit	(125,000)
Selling, general and administrative expenses	$ (125,000)

Revenue Recognition (Schedule of Disaggregation of Revenues) (Details)

Revenue Recognition (Schedule of Disaggregation of Revenues) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Disaggregation of Revenue [Line Items]
Sales	$ 16,773,685	$ 20,800,079
Suttle [Member]
Disaggregation of Revenue [Line Items]
Sales	6,973,000	8,772,000
Suttle [Member] \| Communication Service Providers [Member]
Disaggregation of Revenue [Line Items]
Sales	5,947,000	8,015,000
Suttle [Member] \| International [Member]
Disaggregation of Revenue [Line Items]
Sales	580,000	124,000
Suttle [Member] \| Distributors [Member]
Disaggregation of Revenue [Line Items]
Sales	446,000	633,000
Suttle [Member] \| Structured Cabling and Connecting System Products [Member]
Disaggregation of Revenue [Line Items]
Sales	6,573,000	7,745,000
Suttle [Member] \| DSL and Other Products [Member]
Disaggregation of Revenue [Line Items]
Sales	400,000	1,027,000
Transition Networks [Member]
Disaggregation of Revenue [Line Items]
Sales	9,153,000	9,004,000
Transition Networks [Member] \| North America [Member]
Disaggregation of Revenue [Line Items]
Sales	7,641,000	7,071,000
Transition Networks [Member] \| Rest of World [Member]
Disaggregation of Revenue [Line Items]
Sales	975,000	1,445,000
Transition Networks [Member] \| Europe, Middle East, Africa ("EMEA") [Member]
Disaggregation of Revenue [Line Items]
Sales	537,000	488,000
Transition Networks [Member] \| Media Converters [Member]
Disaggregation of Revenue [Line Items]
Sales	5,184,000	5,484,000
Transition Networks [Member] \| Ethernet Switches and Adapters [Member]
Disaggregation of Revenue [Line Items]
Sales	2,260,000	1,679,000
Transition Networks [Member] \| Other Products [Member]
Disaggregation of Revenue [Line Items]
Sales	1,709,000	1,841,000
JDL Technologies [Member]
Disaggregation of Revenue [Line Items]
Sales	710,000	2,864,000
JDL Technologies [Member] \| Education [Member]
Disaggregation of Revenue [Line Items]
Sales	109,000	2,063,000
JDL Technologies [Member] \| Healthcare and Commercial Clients [Member]
Disaggregation of Revenue [Line Items]
Sales	$ 601,000	$ 801,000

Cash Equivalents and Investments

3 Months Ended

Mar. 31, 2018

Cash Equivalents and Investments [Abstract]

Cash Equivalents and Investments

NOTE 3 – CASH EQUIVALENTS AND INVESTMENTS

The following tables show the Company’s cash equivalents and available-for-sale securities’ amortized cost, gross unrealized gains, gross unrealized losses and fair value by significant investment category recorded as cash and cash equivalents or short and long term investments as of March 31, 2018 and December 31, 2017:



March 31, 2018
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	5,751,000	$	-	$	-	$	5,751,000	$	5,751,000	$	-	$	-
Subtotal		5,751,000		-		-		5,751,000		5,751,000		-		-

Investments:
Commercial Paper		1,988,000		-		(2,000)		1,986,000		-		1,986,000		-
Corporate Notes/Bonds		4,038,000		-		(5,000)		4,033,000		-		4,033,000		-
Subtotal		6,026,000		-		(7,000)		6,019,000		-		6,019,000		-


Total	$	11,777,000	$	-	$	(7,000)	$	11,770,000	$	5,751,000	$	6,019,000	$	-



December 31, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	6,193,000	$	-	$	-	$	6,193,000	$	6,193,000	$	-	$	-
Subtotal		6,193,000		-		-		6,193,000		6,193,000		-		-

Investments:
Commercial Paper		997,000		-		-		997,000		-		997,000		-
Corporate Notes/Bonds		4,545,000		-		(1,000)		4,544,000		-		4,544,000		-
Subtotal		5,542,000		-		(1,000)		5,541,000		-		5,541,000		-


Total	$	11,735,000	$	-	$	(1,000)	$	11,734,000	$	6,193,000	$	5,541,000	$	-

The Company tests for other than temporary losses on a quarterly basis and has considered the unrealized losses indicated above to be temporary in nature. The Company intends to hold the investments until it can recover the full principal amount and has the ability to do so based on other sources of liquidity. The Company expects such recoveries to occur prior to the contractual maturities. All unrealized losses as of March 31, 2018 were in a continuous unrealized loss position for less than twelve months and are not deemed to be other than temporarily impaired as of March 31, 2018.

The following table summarizes the estimated fair value of our investments, designated as available-for-sale and classified by the contractual maturity date of the securities as of March 31, 2018:

The Company did not recognize any gross realized gains or losses during the three months ending March 31, 2018 and 2017, respectively. If the Company had realized gains or losses, they would be included within investment and other income in the accompanying condensed consolidated statement of loss and comprehensive loss.

Cash Equivalents and Investments (Tables)

3 Months Ended

Mar. 31, 2018

Cash Equivalents and Investments [Abstract]

Schedule of Cash Equivalents and Available-for-Sale Securities



March 31, 2018
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	5,751,000	$	-	$	-	$	5,751,000	$	5,751,000	$	-	$	-
Subtotal		5,751,000		-		-		5,751,000		5,751,000		-		-

Investments:
Commercial Paper		1,988,000		-		(2,000)		1,986,000		-		1,986,000		-
Corporate Notes/Bonds		4,038,000		-		(5,000)		4,033,000		-		4,033,000		-
Subtotal		6,026,000		-		(7,000)		6,019,000		-		6,019,000		-


Total	$	11,777,000	$	-	$	(7,000)	$	11,770,000	$	5,751,000	$	6,019,000	$	-



December 31, 2017
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value		Cash Equivalents		Short-Term Investments		Long-Term Investments

Cash equivalents:
Money Market funds	$	6,193,000	$	-	$	-	$	6,193,000	$	6,193,000	$	-	$	-
Subtotal		6,193,000		-		-		6,193,000		6,193,000		-		-

Investments:
Commercial Paper		997,000		-		-		997,000		-		997,000		-
Corporate Notes/Bonds		4,545,000		-		(1,000)		4,544,000		-		4,544,000		-
Subtotal		5,542,000		-		(1,000)		5,541,000		-		5,541,000		-


Total	$	11,735,000	$	-	$	(1,000)	$	11,734,000	$	6,193,000	$	5,541,000	$	-

Schedule of Estimated Fair Value of Available-for-Sale Securities

Cash Equivalents and Investments (Narrative) (Details)

Cash Equivalents and Investments (Narrative) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash Equivalents and Investments [Abstract]
Gross realized gains (losses)	$ 0	$ 0

Cash Equivalents and Investments (Schedule of Cash Equivalents and Available-for-Sale Securities) (Details)

Cash Equivalents and Investments (Schedule of Cash Equivalents and Available-for-Sale Securities) (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 11,777,000	$ 11,735,000
Gross Unrealized Losses	(7,000)	(1,000)
Fair Value	11,770,000	11,734,000
Cash Equivalents	5,751,000	6,193,000
Short-Term Investments	6,018,503	5,540,744
Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	5,751,000	6,193,000
Fair Value	5,751,000	6,193,000
Cash Equivalents	5,751,000	6,193,000
Cash Equivalents [Member] \| Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	5,751,000	6,193,000
Fair Value	5,751,000	6,193,000
Cash Equivalents	5,751,000	6,193,000
Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,026,000	5,542,000
Gross Unrealized Losses	(7,000)	(1,000)
Fair Value	6,019,000	5,541,000
Short-Term Investments	6,019,000	5,541,000
Investments [Member] \| Commercial Paper [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,988,000	997,000
Gross Unrealized Losses	(2,000)
Fair Value	1,986,000	997,000
Short-Term Investments	1,986,000	997,000
Investments [Member] \| Corporate Notes/Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	4,038,000	4,545,000
Gross Unrealized Losses	(5,000)	(1,000)
Fair Value	4,033,000	4,544,000
Short-Term Investments	$ 4,033,000	$ 4,544,000

Cash Equivalents and Investments (Schedule of Estimated Fair Value of Available-for-Sale Securities) (Details)

Cash Equivalents and Investments (Schedule of Estimated Fair Value of Available-for-Sale Securities) (Details) - Investments [Member] $ in Thousands	Mar. 31, 2018 USD ($)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost, Due within one year	$ 6,026
Estimated Market Value, Due within one year	$ 6,019

Stock-Based Compensation

3 Months Ended

Mar. 31, 2018

Stock-Based Compensation [Abstract]

Stock-Based Compensation

NOTE 4 - STOCK-BASED COMPENSATION

Employee Stock Purchase Plan

Under the Company’s Employee Stock Purchase Plan (“ESPP”), employees are able to acquire shares of common stock at 85% of the price at the end of each current quarterly plan term. The most recent term ended March 31, 2018. The ESPP is considered compensatory under current Internal Revenue Service rules. At March 31, 2018, after giving effect to the shares issued as of that date, 45,250 shares remain available for purchase under the ESPP.

2011 Executive Incentive Compensation Plan

On March 28, 2011 the Board adopted and on May 19, 2011 the Company’s shareholders approved the Company’s 2011 Executive Incentive Compensation Plan (“2011 Incentive Plan”). The 2011 Incentive Plan authorizes incentive awards to officers, key employees and non-employee directors in the form of options (incentive and non-qualified), stock appreciation rights, restricted stock, restricted stock units, performance stock units (“deferred stock”), performance cash units, and other awards in stock, cash, or a combination of stock and cash. The 2011 Incentive Plan, as amended, allows the issuance of up to 2,000,000 shares of common stock.

During 2018, stock options covering 178,665 shares have been awarded to key executive employees and directors. These options expire seven years from the date of award and generally vest 25% each year beginning one year after the date of award. The Company also conditionally granted deferred stock awards of 163,002 shares to key employees during the first quarter of 2018 under the Company’s long-term incentive plan for performance over the 2018 to 2020 period. The actual number of shares of deferred stock, if any, that are ultimately earned by the respective employees will be determined based on achievement against performance goals at the end of the three-year period ending December 31, 2020 and any shares earned will be issued in the first quarter of 2021 to those key employees still with the Company at that time.

At March 31, 2018, 194,762 shares have been issued under the 2011 Incentive Plan, 1,609,007 shares are subject to currently outstanding options, deferred stock awards, and unvested restricted stock units, and 196,231 shares are eligible for grant under future awards.

Stock Option Plan for Directors

Shares of common stock are reserved for issuance to non-employee directors under options granted by the Company prior to 2011 under its Stock Option Plan for Non-Employee Directors (the “Director Plan”). Under the Director Plan nonqualified stock options to acquire shares of common stock were automatically granted to each non-employee director concurrent with annual meetings of shareholders in 2010 and earlier years, with the exercise price of options granted being the fair market value of the common stock on the date of the respective shareholder meetings. Options granted under the Director Plan expire 10 years from date of grant. No options have been granted under the Director Plan since 2011 when the Company amended the Director Plan to prohibit future option grants. As of March 31, 2018, there were 51,000 shares subject to outstanding options under the Director Plan.

Changes in Stock Options Outstanding

The following table summarizes changes in the number of outstanding stock options under the 2011 Incentive Plan and the Director Plan over the period December 31, 2017 to March 31, 2018:



				Weighted average
		Weighted average		remaining
		exercise price		contractual term
	Options	per share		in years
Outstanding – December 31, 2017	1,172,659	$	8.63	4.55
Awarded	178,665		3.61
Exercised	-		-
Forfeited	(19,052)		13.07
Outstanding – March 31, 2018	1,332,272		7.90	4.71

Exercisable at March 31, 2018	783,430	$	9.88	3.81
Expected to vest March 31, 2018	1,332,272		7.90	4.71

The aggregate intrinsic value of all options (the amount by which the market price of the stock on the last day of the period exceeded the market price of the stock on the date of grant) outstanding at March 31, 2018 was $0. The intrinsic value of all options exercised during the three months ended March 31, 2018 was $0. Net cash proceeds from the exercise of all stock options were $0 in each of the three month periods ended March 31, 2018 and 2017.

Changes in Deferred Stock Outstanding

The following table summarizes the changes in the number of deferred stock shares under the 2011 Incentive Plan over the period December 31, 2017 to March 31, 2018:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2017	190,524	$	6.60
Granted	163,002		3.56
Vested	(29,708)		10.51
Forfeited	(9,424)		11.48
Outstanding – March 31, 2018	314,394		4.51

Changes in Restricted Stock Units Outstanding

The following table summarizes the changes in the number of restricted stock units under the 2011 Incentive Plan over the period December 31, 2017 to March 31, 2018:



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2017	13,793	$	6.33
Granted	-		-
Issued	-		-
Forfeited	-		-
Outstanding – March 31, 2018	13,793		6.33

Compensation Expense

Share-based compensation expense recognized for the three months ended March 31, 2018 was $85,000 before income taxes and $67,000 after income taxes. Share-based compensation expense recognized for the three months ended March 31, 2017 was $93,000 before income taxes and $60,000 after income taxes. Unrecognized compensation expense for the Company’s plans was $583,000 at March 31, 2018 and is expected to be recognized over a weighted-average period of 2.7 years. Share-based compensation expense is recorded as a part of selling, general and administrative expenses.

Stock-Based Compensation (Tables)

3 Months Ended

Mar. 31, 2018

Stock-Based Compensation [Abstract]

Schedule of Changes in Number of Outstanding Stock Options Under Director Plan, Stock Plan and 2011 Incentive Plan



				Weighted average
		Weighted average		remaining
		exercise price		contractual term
	Options	per share		in years
Outstanding – December 31, 2017	1,172,659	$	8.63	4.55
Awarded	178,665		3.61
Exercised	-		-
Forfeited	(19,052)		13.07
Outstanding – March 31, 2018	1,332,272		7.90	4.71

Exercisable at March 31, 2018	783,430	$	9.88	3.81
Expected to vest March 31, 2018	1,332,272		7.90	4.71

Schedule of Changes in the Number of Deferred Stock Shares Under the Incentive Plan



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2017	190,524	$	6.60
Granted	163,002		3.56
Vested	(29,708)		10.51
Forfeited	(9,424)		11.48
Outstanding – March 31, 2018	314,394		4.51

Schedule of Changes in Restricted Stock Units Outstanding



		Weighted Average
		Grant Date
	Shares	Fair Value
Outstanding – December 31, 2017	13,793	$	6.33
Granted	-		-
Issued	-		-
Forfeited	-		-
Outstanding – March 31, 2018	13,793		6.33

Stock-Based Compensation (Narrative) (Details)

Stock-Based Compensation (Narrative) (Details) - USD ($)	1 Months Ended	3 Months Ended		4 Months Ended	72 Months Ended
	Aug. 31, 2011	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2011	Dec. 31, 2017	May 19, 2011
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options outstanding		1,332,272			1,172,659
Aggregate intrinsic value of options outstanding		$ 0
Intrinsic value of all options exercised		0
Net cash proceeds from exercise of stock options		0	$ 0
Share based compensation expense before income taxes		85,000	93,000
Share based compensation expense after income taxes		67,000	$ 60,000
Unrecognized compensation expense for awards		$ 583,000
Recognition period for unrecognized compensation expense		2 years 8 months 12 days
2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards authorized						2,000,000
Shares issued under Plan		194,762
Number of options outstanding		1,609,007
Awards eligible for grant		196,231
2011 Executive Incentive Compensation Plan [Member] \| Share-based Compensation Award, Tranche One [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting percentage		25.00%
Stock Option Plan For Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted	0	0		0	0
Award expiration period		10 years
Number of options outstanding		51,000
Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of price of common stock at which employees are able to acquire		85.00%
Shares available		45,250
Key Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Deferred stock awards granted		163,002
Key Executive Employees [Member] \| 2011 Executive Incentive Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of options granted		178,665
Award expiration period		7 years

Stock-Based Compensation (Schedule of Changes in Number of Outstanding Stock Options Under Director Plan, Stock Plan and 2011 Incentive Plan) (Details)

Stock-Based Compensation (Schedule of Changes in Number of Outstanding Stock Options Under Director Plan, Stock Plan and 2011 Incentive Plan) (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Stock-Based Compensation [Abstract]
Options, Outstanding - December 31, 2017	1,172,659
Options, Awarded	178,665
Options, Exercised
Options, Forfeited	(19,052)
Options, Outstanding - March 31, 2018	1,332,272	1,172,659
Options, Exercisable at March 31, 2018	783,430
Options, Expected to vest March 31, 2018	1,332,272
Weighted average exercise price per share, Outstanding - December 31, 2017	$ 8.63
Weighted average exercise price per share, Awarded	3.61
Weighted average exercise price per share, Exercised
Weighted average exercise price per share, Forfeited	13.07
Weighted average exercise price per share, Outstanding - March 31, 2018	7.90	$ 8.63
Weighted average exercise price per share, Exercisable at March 31, 2018	9.88
Weighted average exercise price per share, Expected to vest March 31, 2018	$ 7.90
Options, Outstanding - Weighted average remaining contractual term (in years)	4 years 8 months 16 days	4 years 6 months 18 days
Options, Exercisable - Weighted average remaining contractual term (in years)	3 years 9 months 22 days
Options, Expected to vest - Weighted average remaining contractual term (in years)	4 years 8 months 16 days

Stock-Based Compensation (Schedule of Changes in the Number of Deferred Stock Shares Under the Incentive Plan) (Details)

Stock-Based Compensation (Schedule of Changes in the Number of Deferred Stock Shares Under the Incentive Plan) (Details) - Performance Units [Member]	3 Months Ended
	Mar. 31, 2018 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding - December 31, 2017 \| shares	190,524
Shares, Granted \| shares	163,002
Shares, Vested \| shares	(29,708)
Shares, Forfeited \| shares	(9,424)
Shares, Outstanding - March 31, 2018 \| shares	314,394
Weighted Average Grant Date Fair Value, Outstanding - December 31, 2017 \| $ / shares	$ 6.60
Weighted Average Grant Date Fair Value, Granted \| $ / shares	3.56
Weighted Average Grant Date Fair Value, Vested \| $ / shares	10.51
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	11.48
Weighted Average Grant Date Fair Value, Outstanding - March 31, 2018 \| $ / shares	$ 4.51

Stock-Based Compensation (Schedule of Changes in Restricted Stock Units Outstanding) (Details)

Stock-Based Compensation (Schedule of Changes in Restricted Stock Units Outstanding) (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2018 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding - December 31, 2017 \| shares	13,793
Shares, Granted \| shares
Shares, Vested \| shares
Shares, Forfeited \| shares
Shares, Outstanding - March 31, 2018 \| shares	13,793
Weighted Average Grant Date Fair Value, Outstanding - December 31, 2017 \| $ / shares	$ 6.33
Weighted Average Grant Date Fair Value, Granted \| $ / shares
Weighted Average Grant Date Fair Value, Vested \| $ / shares
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares
Weighted Average Grant Date Fair Value, Outstanding - March 31, 2018 \| $ / shares	$ 6.33

Inventories

3 Months Ended

Mar. 31, 2018

Inventories [Abstract]

Inventories

NOTE 5 - INVENTORIES

Inventories summarized below are priced at the lower of first-in, first-out cost or net realizable value:



	March 31		December 31
	2018		2017
Finished goods	$	8,182,000	$	8,056,000
Raw and processed materials		6,047,000		5,928,000
	$	14,229,000	$	13,984,000

Inventories (Tables)

3 Months Ended

Mar. 31, 2018

Inventories [Abstract]

Schedule of Inventories



	March 31		December 31
	2018		2017
Finished goods	$	8,182,000	$	8,056,000
Raw and processed materials		6,047,000		5,928,000
	$	14,229,000	$	13,984,000

Inventories (Schedule of Inventories) (Details)

Inventories (Schedule of Inventories) (Details) - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Inventories [Abstract]
Finished goods	$ 8,182,000	$ 8,056,000
Raw and processed materials	6,047,000	5,928,000
Inventories	$ 14,229,052	$ 13,984,428

Intangible Assets

3 Months Ended

Mar. 31, 2018

Intangible Assets [Abstract]

Intangible Assets

NOTE 6 –INTANGIBLE ASSETS

The Company’s identifiable intangible assets with finite lives, included in other assets, net on the condensed consolidated balance sheets, are being amortized over their estimated useful lives and were as follows:



		March 31, 2018
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	98,000	$	(72,000)	$	-	$	(12,000)	$	14,000
Customer relationships		491,000		(230,000)		(154,000)		(107,000)		-
Technology		229,000		(189,000)		-		(40,000)		-
	$	818,000	$	(491,000)	$	(154,000)	$	(159,000)	$	14,000



		December 31, 2017
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	98,000	$	(66,000)	$	-	$	(15,000)	$	17,000
Customer relationships		491,000		(230,000)		(154,000)		(107,000)		-
Technology		229,000		(189,000)		-		(40,000)		-
	$	818,000	$	(485,000)	$	(154,000)	$	(162,000)	$	17,000

Amortization expense on these identifiable intangible assets was $3,000 and $12,000 during 2018 and 2017, respectively. The amortization expense is included in selling, general and administrative expenses. At March 31, 2018, the estimated future amortization expense for definite-lived intangible assets for the remainder of 2018 and all of the following four fiscal years is as follows:



Year Ending December 31:
2018	$	5,000
2019		2,000
2020		2,000
2021		2,000
2022		2,000
Thereafter		1,000

Intangible Assets (Tables)

3 Months Ended

Mar. 31, 2018

Intangible Assets [Abstract]

Schedule of Finite-Lived Intangible Assets



		March 31, 2018
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	98,000	$	(72,000)	$	-	$	(12,000)	$	14,000
Customer relationships		491,000		(230,000)		(154,000)		(107,000)		-
Technology		229,000		(189,000)		-		(40,000)		-
	$	818,000	$	(491,000)	$	(154,000)	$	(159,000)	$	14,000



		December 31, 2017
		Gross Carrying Amount		Accumulated Amortization		Impairment loss		Foreign Currency Translation		Net

Trademarks	$	98,000	$	(66,000)	$	-	$	(15,000)	$	17,000
Customer relationships		491,000		(230,000)		(154,000)		(107,000)		-
Technology		229,000		(189,000)		-		(40,000)		-
	$	818,000	$	(485,000)	$	(154,000)	$	(162,000)	$	17,000

Schedule of Estimated Future Amortization Expense



Year Ending December 31:
2018	$	5,000
2019		2,000
2020		2,000
2021		2,000
2022		2,000
Thereafter		1,000

Intangible Assets (Narrative) (Details)

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Intangible Assets [Abstract]
Amortization expense	$ 3	$ 12

Intangible Assets (Schedule of Finite-Lived Intangible Assets) (Details)

Intangible Assets (Schedule of Finite-Lived Intangible Assets) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 818	$ 818
Accumulated Amortization	(491)	(485)
Impairment loss	(154)	(154)
Foreign Currency	(159)	(162)
Net	14	17
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	98	98
Accumulated Amortization	(72)	(66)
Impairment loss
Foreign Currency	(12)	(15)
Net	14	17
Customer [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	491	491
Accumulated Amortization	(230)	(230)
Impairment loss	(154)	(154)
Foreign Currency	(107)	(107)
Net
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	229	229
Accumulated Amortization	(189)	(189)
Impairment loss
Foreign Currency	(40)	(40)
Net

Intangible Assets (Schedule of Estimated Future Amortization Expense) (Details)

Intangible Assets (Schedule of Estimated Future Amortization Expense) (Details)	Mar. 31, 2018 USD ($)
Intangible Assets [Abstract]
2018	$ 5,000
2019	2,000
2020	2,000
2021	2,000
2022	2,000
Thereafter	$ 1,000

Warranty

3 Months Ended

Mar. 31, 2018

Warranty [Abstract]

Warranty

NOTE 7 – WARRANTY

We provide reserves for the estimated cost of product warranties at the time revenue is recognized. We estimate the costs of our warranty obligations based on our warranty policy or applicable contractual warranty, historical experience of known product failure rates, and use of materials and service delivery costs incurred in correcting product failures. Management reviews the estimated warranty liability on a quarterly basis to determine its adequacy. The actual warranty expense could differ from the estimates made by the Company based on product performance. The warranty liability is included in other accrued liabilities on the condensed consolidated balance sheet.

The following table presents the changes in the Company’s warranty liability for the three month periods ended March 31, 2018 and 2017, respectively, the majority of which relates to a five-year obligation to provide for potential future liabilities for network equipment sales.



		2018		2017
Beginning balance	$	603,000	$	600,000
Amounts charged (credited) to expense		79,000		(5,000)
Actual warranty costs paid		(25,000)		(14,000)
Ending balance	$	657,000	$	581,000

Warranty (Tables)

3 Months Ended

Mar. 31, 2018

Warranty [Abstract]

Schedule of Warranty



		2018		2017
Beginning balance	$	603,000	$	600,000
Amounts charged (credited) to expense		79,000		(5,000)
Actual warranty costs paid		(25,000)		(14,000)
Ending balance	$	657,000	$	581,000

Warranty (Details)

Warranty (Details) - USD ($) $ in Thousands	3 Months Ended
Warranty (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Mar. 31, 2017
Warranty [Abstract]
Product warranty period	5 years
Beginning balance	$ 603	$ 600
Amounts charged (credited) to expense	79	(5)
Actual warranty costs paid	(25)	(14)
Ending balance	$ 657	$ 581

Contingencies

Contingencies	3 Months Ended
Contingencies	Mar. 31, 2018
Contingencies [Abstract]
Contingencies	NOTE 8 – CONTINGENCIES In the ordinary course of business, the Company is exposed to legal actions and claims and incurs costs to defend against these actions and claims. Company management is not aware of any outstanding or pending legal actions or claims that could materially affect the Company’s financial position or results of operations.

Debt

Debt	3 Months Ended
Debt	Mar. 31, 2018
Debt [Abstract]
Debt	NOTE 9 – DEBT Line of Credit The Company has a $15,000,000 line of credit from Wells Fargo Bank. The Company had no outstanding borrowings against the line of credit at March 31, 2018 and December 31, 2017. Due to the revolving nature of loans under our credit facility, additional borrowings and periodic repayments and re-borrowings may be made until the maturity date. The total amount available for borrowings under our credit facility at March 31, 2018 was $8,689,000, based on the borrowing base calculation. Interest on borrowings on the credit line is at LIBOR plus 2.0% (3.9% at March 31, 2018). The credit agreement expires August 12, 2021 and is secured by assets of the Company. Our credit agreement contains financial covenants including a minimum liquidity balance of $10,000,000. Liquidity is calculated as the sum of unrestricted cash, marketable securities and the availability on the line of credit. The Company was in compliance with its financial covenants at March 31, 2018.

Debt (Narrative) (Details)

Debt (Narrative) (Details) - Line of Credit [Member] - USD ($)	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Line of credit, maximum borrowing capacity	$ 15,000,000
Line of credit, amount outstanding	0	$ 0
Line of credit, remaining borrowing capacity	$ 8,689,000
Line of credit facility, interest rate at period end	3.90%
Line of credit, expiration date	Aug. 12, 2021
Minimum liquidity	$ 10,000,000
LIBOR [Member]
Debt Instrument [Line Items]
Line of credit, basis spread on variable rate	2.00%

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2018
Income Taxes [Abstract]
Income Taxes	NOTE 10 – INCOME TAXES In the preparation of the Company’s consolidated financial statements, management calculates income taxes based upon the estimated effective rate applicable to operating results for the full fiscal year. This includes estimating the current tax liability as well as assessing differences resulting from different treatment of items for tax and book accounting purposes. These differences result in deferred tax assets and liabilities, which are recorded on the balance sheet. Management analyzes these assets and liabilities regularly and assesses the likelihood that deferred tax assets will be recovered from future taxable income. At March 31, 2018 there was $45,000 of net uncertain tax benefit positions that would reduce the effective income tax rate if recognized. The Company records interest and penalties related to income taxes as income tax expense in the condensed consolidated statements of loss and comprehensive loss. The Company is subject to U.S. federal income tax as well as income tax of multiple state and foreign jurisdictions. The tax years 2014-2017 remain open to examination by the Internal Revenue Service and the years 2013-2017 remain open to examination by various state tax departments. The tax years from 2014-2017 remain open in Costa Rica. The Company’s effective income tax rate was (0.4%) for the first three months of 2018. The effective tax rate differs from the federal tax rate of 21% due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, stock compensation shortfalls and changes in valuation allowances related to deferred tax assets. The foreign operating losses may ultimately be deductible in the countries in which they occurred; however the Company has not recorded a deferred tax asset for these losses due to uncertainty regarding the eventual realization of the benefit. The effect of the foreign operations was an overall rate decrease of approximately (12.0%) for the three months ended March 31, 2018. There were no additional uncertain tax positions identified in the first three months of 2018. The Company's effective income tax rate for the three months ended March 31, 2017 was (4.8%), and differed from the federal tax rate due to state income taxes, foreign tax rate differences, foreign losses not deductible for U.S. income tax purposes, provisions for interest charges for uncertain income tax positions, stock compensation shortfalls and changes in valuation allowances related to deferred tax assets.

Income Taxes (Narrative) (Details)

Income Taxes (Narrative) (Details) - USD ($)	3 Months Ended
Income Taxes (Narrative) (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Income Taxes [Abstract]
Uncertain tax benefit positions that would reduce the effective income tax rate if recognized	$ 45,000
Effective tax rate	(0.40%)	(4.80%)
Federal tax rate	21.00%
Foreign income taxes, net of foreign tax credits	12.00%
Uncertain tax positions	$ 0

Segment Information

3 Months Ended

Mar. 31, 2018

Segment Information [Abstract]

Segment Information

NOTE 11 – SEGMENT INFORMATION

The Company classifies its businesses into the four segments as follows:

Suttle manufactures and markets connectivity infrastructure products for broadband and voice communications;

Transition Networks manufactures media converters, NIDs, NICs, Ethernet switches and other connectivity products that offer the ability to affordably integrate the benefits of fiber optics into any data network;

JDL Technologies provides technology solutions that address prevalent IT challenges, including virtualization and cloud solutions, managed services, wired and wireless network design and implementation, and converged infrastructure configuration and deployment; and

Net2Edge develops, manufactures and sells products that enable telecommunications carriers to connect legacy networks to high-speed services.

Management has chosen to organize the enterprise and disclose reportable segments based on our products and services. Intersegment revenues are eliminated upon consolidation.

Information concerning the Company’s continuing operations in the various segments for the three month periods ended March 31, 2018 and 2017 is as follows:



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended March 31, 2018
Sales	$	6,973,000	$	9,153,000	$	710,000	$	165,000	$	-	$	(227,000)	$	16,774,000
Cost of sales		5,598,000		5,226,000		728,000		62,000		-		(19,000)		11,595,000
Gross profit (loss)		1,375,000		3,927,000		(18,000)		103,000		-		(208,000)		5,179,000
Selling, general and
administrative expenses		2,256,000		3,715,000		486,000		904,000		-		(208,000)		7,153,000
Operating (loss) income		(881,000)		212,000		(504,000)		(801,000)		-		-		(1,974,000)
Other income (expense)		24,000		(2,000)		-		(8,000)		108,000		-		122,000
Income (loss) before income tax	$	(857,000)	$	210,000	$	(504,000)	$	(809,000)	$	108,000	$	-	$	(1,852,000)

Depreciation and amortization	$	414,000	$	141,000	$	63,000	$	14,000	$	-	$	-	$	632,000

Capital expenditures	$	227,000	$	20,000	$	-	$	17,000	$	-	$	-	$	264,000

Assets	$	17,025,000	$	13,813,000	$	1,243,000	$	1,732,000	$	23,950,000	$	(27,000)	$	57,736,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended March 31, 2017
Sales	$	8,772,000	$	9,004,000	$	2,864,000	$	357,000	$	-	$	(197,000)	$	20,800,000
Cost of sales		7,714,000		5,119,000		1,903,000		100,000		-		(1,000)		14,835,000
Gross profit		1,058,000		3,885,000		961,000		257,000		-		(196,000)		5,965,000
Selling, general and
administrative expenses		2,210,000		3,739,000		576,000		708,000		-		(196,000)		7,037,000
Restructuring expense		388,000		-		-		-		-		-		388,000
Operating (loss) income		(1,540,000)		146,000		385,000		(451,000)		-		-		(1,460,000)
Other income (expense)		(11,000)		(5,000)		-		35,000		(4,000)		-		15,000
Income (loss) before income tax	$	(1,551,000)	$	141,000	$	385,000	$	(416,000)	$	(4,000)	$	-	$	(1,445,000)

Depreciation and amortization	$	591,000	$	187,000	$	77,000	$	18,000	$	-	$	-	$	873,000

Capital expenditures	$	23,000	$	-	$	2,000	$	9,000	$	4,000	$	-	$	38,000

Assets	$	32,824,000	$	15,426,000	$	5,427,000	$	1,468,000	$	15,392,000	$	(27,000)	$	70,510,000

Segment Information (Tables)

3 Months Ended

Mar. 31, 2018

Segment Information [Abstract]

Schedule of Segment Information



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended March 31, 2018
Sales	$	6,973,000	$	9,153,000	$	710,000	$	165,000	$	-	$	(227,000)	$	16,774,000
Cost of sales		5,598,000		5,226,000		728,000		62,000		-		(19,000)		11,595,000
Gross profit (loss)		1,375,000		3,927,000		(18,000)		103,000		-		(208,000)		5,179,000
Selling, general and
administrative expenses		2,256,000		3,715,000		486,000		904,000		-		(208,000)		7,153,000
Operating (loss) income		(881,000)		212,000		(504,000)		(801,000)		-		-		(1,974,000)
Other income (expense)		24,000		(2,000)		-		(8,000)		108,000		-		122,000
Income (loss) before income tax	$	(857,000)	$	210,000	$	(504,000)	$	(809,000)	$	108,000	$	-	$	(1,852,000)

Depreciation and amortization	$	414,000	$	141,000	$	63,000	$	14,000	$	-	$	-	$	632,000

Capital expenditures	$	227,000	$	20,000	$	-	$	17,000	$	-	$	-	$	264,000

Assets	$	17,025,000	$	13,813,000	$	1,243,000	$	1,732,000	$	23,950,000	$	(27,000)	$	57,736,000



				Transition		JDL						Intersegment
		Suttle		Networks		Technologies		Net2Edge		Other		Eliminations		Total
Three Months Ended March 31, 2017
Sales	$	8,772,000	$	9,004,000	$	2,864,000	$	357,000	$	-	$	(197,000)	$	20,800,000
Cost of sales		7,714,000		5,119,000		1,903,000		100,000		-		(1,000)		14,835,000
Gross profit		1,058,000		3,885,000		961,000		257,000		-		(196,000)		5,965,000
Selling, general and
administrative expenses		2,210,000		3,739,000		576,000		708,000		-		(196,000)		7,037,000
Restructuring expense		388,000		-		-		-		-		-		388,000
Operating (loss) income		(1,540,000)		146,000		385,000		(451,000)		-		-		(1,460,000)
Other income (expense)		(11,000)		(5,000)		-		35,000		(4,000)		-		15,000
Income (loss) before income tax	$	(1,551,000)	$	141,000	$	385,000	$	(416,000)	$	(4,000)	$	-	$	(1,445,000)

Depreciation and amortization	$	591,000	$	187,000	$	77,000	$	18,000	$	-	$	-	$	873,000

Capital expenditures	$	23,000	$	-	$	2,000	$	9,000	$	4,000	$	-	$	38,000

Assets	$	32,824,000	$	15,426,000	$	5,427,000	$	1,468,000	$	15,392,000	$	(27,000)	$	70,510,000

Segment Information (Narrative) (Details)

Segment Information (Narrative) (Details)	3 Months Ended
Segment Information (Narrative) (Details)	Mar. 31, 2018 segment
Segment Information [Abstract]
Number of segments	4

Segment Information (Schedule of Segment Information) (Details)

Segment Information (Schedule of Segment Information) (Details) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Segment Reporting Information [Line Items]
Sales	$ 16,773,685	$ 20,800,079
Cost of sales	11,595,066	14,835,014
Gross profit	5,178,619	5,965,065
Selling, general and administrative expenses	7,152,840	7,037,255
Restructuring expense	0	387,638
Operating loss	(1,974,221)	(1,459,828)
Other income (expense)	121,946	14,327
Loss from operations before income taxes	(1,852,275)	(1,445,501)
Depreciation and amortization	631,512	873,357
Capital expenditures	264,000	38,000
Assets	57,735,514	70,510,000	$ 58,146,261
Intersegment Eliminations [Member]
Segment Reporting Information [Line Items]
Sales	(227,000)	(197,000)
Cost of sales	(19,000)	(1,000)
Gross profit	(208,000)	(196,000)
Selling, general and administrative expenses	(208,000)	(196,000)
Restructuring expense
Operating loss
Other income (expense)
Loss from operations before income taxes
Depreciation and amortization
Capital expenditures
Assets	(27,000)	(27,000)
Suttle [Member]
Segment Reporting Information [Line Items]
Sales	6,973,000	8,772,000
Cost of sales	5,598,000	7,714,000
Gross profit	1,375,000	1,058,000
Selling, general and administrative expenses	2,256,000	2,210,000
Restructuring expense		388,000
Operating loss	(881,000)	(1,540,000)
Other income (expense)	24,000	(11,000)
Loss from operations before income taxes	(857,000)	(1,551,000)
Depreciation and amortization	414,000	591,000
Capital expenditures	227,000	23,000
Assets	17,025,000	32,824,000
Transition Networks [Member]
Segment Reporting Information [Line Items]
Sales	9,153,000	9,004,000
Cost of sales	5,226,000	5,119,000
Gross profit	3,927,000	3,885,000
Selling, general and administrative expenses	3,715,000	3,739,000
Restructuring expense
Operating loss	212,000	146,000
Other income (expense)	(2,000)	(5,000)
Loss from operations before income taxes	210,000	141,000
Depreciation and amortization	141,000	187,000
Capital expenditures	20,000
Assets	13,813,000	15,426,000
JDL Technologies [Member]
Segment Reporting Information [Line Items]
Sales	710,000	2,864,000
Cost of sales	728,000	1,903,000
Gross profit	(18,000)	961,000
Selling, general and administrative expenses	486,000	576,000
Restructuring expense
Operating loss	(504,000)	385,000
Other income (expense)
Loss from operations before income taxes	(504,000)	385,000
Depreciation and amortization	63,000	77,000
Capital expenditures		2,000
Assets	1,243,000	5,427,000
Net2Edge [Member]
Segment Reporting Information [Line Items]
Sales	165,000	357,000
Cost of sales	62,000	100,000
Gross profit	103,000	257,000
Selling, general and administrative expenses	904,000	708,000
Restructuring expense
Operating loss	(801,000)	(451,000)
Other income (expense)	(8,000)	35,000
Loss from operations before income taxes	(809,000)	(416,000)
Depreciation and amortization	14,000	18,000
Capital expenditures	17,000	9,000
Assets	1,732,000	1,468,000
Other [Member]
Segment Reporting Information [Line Items]
Sales
Cost of sales
Gross profit
Selling, general and administrative expenses
Restructuring expense
Operating loss
Other income (expense)	108,000	(4,000)
Loss from operations before income taxes	108,000	(4,000)
Depreciation and amortization
Capital expenditures		4,000
Assets	$ 23,950,000	$ 15,392,000

Net Loss Per Share

Net Loss Per Share	3 Months Ended
Net Loss Per Share	Mar. 31, 2018
Net Loss Per Share [Abstract]
Net Loss Per Share	NOTE 12 – NET LOSS PER SHARE Basic net income per common share is based on the weighted average number of common shares outstanding during each period and year. Diluted net income per common share takes into effect the dilutive effect of potential common shares outstanding. The Company’s only potential common shares outstanding are stock options and shares associated with the long-term incentive compensation plans, which resulted in no dilutive effect for the three month periods ended March 31, 2018 and 2017. The Company calculates the dilutive effect of outstanding options using the treasury stock method. Due to the net losses in the first three months of 2018 and 2017, there was no dilutive impact from stock options or unvested shares. Options totaling 1,332,272 and 903,148 were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2018 and 2017 because the exercise price was greater than the average market price of common stock during the period and deferred stock awards totaling 309,819 and 190,812 shares would not have been included for the three months ended March 31, 2018 and 2017 because of unmet performance conditions.

Net Loss Per Share (Narrative) (Details)

Net Loss Per Share (Narrative) (Details) - shares	3 Months Ended
Net Loss Per Share (Narrative) (Details) - shares	Mar. 31, 2018	Mar. 31, 2017
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	0	0
Stock Compensation Plan [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effect of outstanding stock options and shares associated with long-term incentive compensation plans	0	0
Shares not included in the computation of diluted earnings per share	1,332,272	903,148
Performance Units [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares not included in the computation of diluted earnings per share	309,819	190,812

Fair Value Measurements

3 Months Ended

Mar. 31, 2018

Fair Value Measurements [Abstract]

Fair Value Measurements

NOTE 13 – FAIR VALUE MEASUREMENTS

The accounting guidance establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows:

Level 1 – Observable inputs that reflect unadjusted quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date.

Level 2 – Observable inputs such as quoted prices for similar instruments and quoted prices in markets that are not active, and inputs that are directly observable or can be corroborated by observable market data. The types of assets and liabilities included in Level 2 are typically either comparable to actively traded securities or contracts, such as treasury securities with pricing interpolated from recent trades of similar securities, or priced with models using highly observable inputs, such as commodity options priced using observable forward prices and volatilities.

Level 3 – Significant inputs to pricing that have little or no observability as of the reporting date. The types of assets and liabilities included in Level 3 are those with inputs requiring significant management judgment or estimation, such as the complex and subjective models and forecasts used to determine the fair value of financial instruments.

Financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2018 and December 31, 2017, are summarized below:



		March 31, 2018

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	5,751,000	$	-	$	-	$	5,751,000
Subtotal		5,751,000		-		-		5,751,000

Short-term investments:
Commercial Paper		-		1,986,000		-		1,986,000
Corporate Notes/Bonds		-		4,033,000		-		4,033,000
Subtotal		-		6,019,000		-		6,019,000

Total	$	5,751,000	$	6,019,000	$	-	$	11,770,000



		December 31, 2017

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	6,193,000	$	-	$	-	$	6,193,000
Subtotal		6,193,000		-		-		6,193,000

Short-term investments:
Commercial Paper		-		997,000		-		997,000
Corporate Notes/Bonds		-		4,544,000		-		4,544,000
Subtotal		-		5,541,000		-		5,541,000

Total	$	6,193,000	$	5,541,000	$	-	$	11,734,000

We record transfers between levels of the fair value hierarchy, if necessary, at the end of the reporting period. There were no transfers between levels during the three months ended March 31, 2018.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2018

Fair Value Measurements [Abstract]

Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis



		March 31, 2018

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	5,751,000	$	-	$	-	$	5,751,000
Subtotal		5,751,000		-		-		5,751,000

Short-term investments:
Commercial Paper		-		1,986,000		-		1,986,000
Corporate Notes/Bonds		-		4,033,000		-		4,033,000
Subtotal		-		6,019,000		-		6,019,000

Total	$	5,751,000	$	6,019,000	$	-	$	11,770,000



		December 31, 2017

	Level 1		Level 2		Level 3		Total Fair Value

Cash equivalents:
Money Market funds	$	6,193,000	$	-	$	-	$	6,193,000
Subtotal		6,193,000		-		-		6,193,000

Short-term investments:
Commercial Paper		-		997,000		-		997,000
Corporate Notes/Bonds		-		4,544,000		-		4,544,000
Subtotal		-		5,541,000		-		5,541,000

Total	$	6,193,000	$	5,541,000	$	-	$	11,734,000

Fair Value Measurements (Narrative) (Details)

Fair Value Measurements (Narrative) (Details)	3 Months Ended
Fair Value Measurements (Narrative) (Details)	Mar. 31, 2018 USD ($)
Fair Value Measurements [Abstract]
Transfers between levels	$ 0

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details)

Fair Value Measurements (Schedule of Financial Assets and Liabilities Measured at Fair Value on a Recurring Basis) (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	$ 5,751	$ 6,193
Assets (Liabilities) Net, fair value	11,770	11,734
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	5,751	6,193
Assets (Liabilities) Net, fair value	5,751	6,193
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets (Liabilities) Net, fair value	6,019	5,541
Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	5,751	6,193
Money Market Funds [Member] \| Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash equivalents	5,751	6,193
Short-Term Investments [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,019	5,541
Short-Term Investments [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	6,019	5,541
Short-Term Investments [Member] \| Corporate Notes/Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,033	4,544
Short-Term Investments [Member] \| Corporate Notes/Bonds [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	4,033	4,544
Short-Term Investments [Member] \| Commercial Paper [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	1,986	997
Short-Term Investments [Member] \| Commercial Paper [Member] \| Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Investments	$ 1,986	$ 997

Restructuring

Restructuring	3 Months Ended
Restructuring	Mar. 31, 2018
Restructuring [Abstract]
Restructuring	NOTE 14 – RESTRUCTURING During the three months ended March 31, 2017, the Company recorded $388,000 in restructuring expense. This consisted of severance and related benefits costs due to the restructuring within the Suttle business segment, including ongoing costs related to the closure of the Costa Rica facility. The facility was completely closed during 2017. The Company had no restructuring expenses for the three-month period ended March 31, 2108.

Restructuring (Narrative) (Details)

Restructuring (Narrative) (Details) - USD ($)	3 Months Ended
Restructuring (Narrative) (Details) - USD ($)	Mar. 31, 2018	Mar. 31, 2017
Restructuring [Abstract]
Restructuring expense	$ 0	$ 387,638

Recent Accounting Pronouncements

Recent Accounting Pronouncements	3 Months Ended
Recent Accounting Pronouncements	Mar. 31, 2018
Recent Accounting Pronouncements [Abstract]
Recent Accounting Pronouncements	NOTE 15 – RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the Financial Accounting Standards Board (FASB) issued a new accounting standard update on revenue recognition from contracts with customers. The new guidance will replace all current U.S. GAAP guidance on this topic and eliminate all industry-specific guidance. According to the new guidance, revenue is recognized when promised goods or services are transferred to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. As a result of the FASB’s July 2015 deferral of the standard’s required implementation date, the guidance is effective for interim and annual reporting periods beginning after December 15, 2017. The Company adopted the accounting standard effective January 1, 2018 using the modified retrospective transition approach. Please see Note 2 for the required disclosures related to the impact of adopting this standard and a discussion of the Company’s updated policies related to revenue recognition and accounting for costs to obtain and fulfill a customer contract. In February 2016, the FASB issued new accounting requirements regarding accounting for leases, which requires an entity to recognize both assets and liabilities arising from financing and operating leases, along with additional qualitative and quantitative disclosures. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods within that reporting period, and early adoption is permitted. We have not yet determined the potential effects on our financial condition or results of operations. In August 2016, the FASB issued new accounting guidance regarding the classification of cash receipts and payments in the Statement of Cash Flows. This guidance is intended to reduce diversity in practice in how certain cash receipts and cash payments are presented and classified in the Consolidated Statement of Cash Flows by providing guidance on eight specific cash flow issues. The Company adopted this standard as of January 1, 2018 with no material impact to the Consolidated Statement of Cash Flows.

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	NOTE 16 – SUBSEQUENT EVENTS The Company has evaluated subsequent events through the date of this filing. We do not believe there are any material subsequent events that would require further disclosure.

Stock-Based Compensation (Schedule of Changes in Restricted Stock Units Outstanding) (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2018 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Outstanding - December 31, 2017 \| shares	13,793
Shares, Granted \| shares
Shares, Vested \| shares
Shares, Forfeited \| shares
Shares, Outstanding - March 31, 2018 \| shares	13,793
Weighted Average Grant Date Fair Value, Outstanding - December 31, 2017 \| $ / shares	$ 6.33
Weighted Average Grant Date Fair Value, Granted \| $ / shares
Weighted Average Grant Date Fair Value, Vested \| $ / shares
Weighted Average Grant Date Fair Value, Forfeited \| $ / shares
Weighted Average Grant Date Fair Value, Outstanding - March 31, 2018 \| $ / shares	$ 6.33

Amortized Cost

Estimated Market Value

Due within one year